问题已解决
老师,苗木种植购买的化肥,农药等,计入购买时计入原材料~农药、化肥科目,领用时计入农业生产成本~材料费科目,这样对吗?
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你好,贷方科目呢,买入借原材料,贷银行存款,领用,借生产成本,贷原材料
2019 07/03 09:43
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2019 07/03 09:45
老师,如果当期购原材料全部领用,当期卖了树苗 借银行存款 贷主营业务收入~销售苗木 成本怎么结转?
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2019 07/03 09:48
你好借主营业务成本,贷生产性消耗资产
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2019 07/03 09:52
需要把农业生产成本结转到消耗性生物资产吗?借消耗性生物资产 贷农业生产成本~材料费/折旧费
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2019 07/03 09:55
你好,需要的呀。这个分录做的真糟糕,借消耗性生物资产,贷生产成本-料工费
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2019 07/03 09:58
老师,间接费用是一级科目吗
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2019 07/03 09:59
是的,生产成本-原材料,直接人工和间接费用